DELAWARE BARREL & D. CO. v. Mayor, Etc., of Wilmington

Terry, P. J.:

This is a proceeding under certiorari wherein plaintiffs, property owners in the City of Wilmington seek to overturn assessment of their property made by the Board of Assessment for the City of Wilmington (hereinafter referred to as the Board) for the taxable year July 1, 1960 to June 30, 1961. Plaintiffs disagreed with the assessments placed on their property and appealed to the Board for review of assessments pursuant to 51 Del. Laws Ch. 4, Sec. 15 (1957). Upon refusal of the Board to alter the assessments to the extent advocated by plaintiffs, they prosecuted certiorari…